Sch 2 para 14
(1) If, in determining whether a disposal is one to which this Schedule applies— (a) a question arises as to whether a provision of TCGA 1992 applies, and (b) the determination of the question requires account to be taken of times after the completion of the disposal, it is to be assumed that the provision does apply if, at the time of the completion of the disposal, it is reasonable to expect that it will apply. (2) For the purposes of this Schedule it is to be assumed that a person has made a claim or election or given a notice if, at the time of the completion of the disposal in respect of which a return is required to be made under this Schedule, it is reasonable to expect that one will be made or given. (3) Nothing in sub-paragraph (2) is to be read as affecting— (a) any requirement imposed by or under any Act for a claim, election or notice to be made or given in a particular way or by a particular time, or (b) any other provision made by or under any Act that is concerned with the making or giving of the claim, election or notice. (4) If— (a) a person is required to make and deliver a return under this Schedule, and (b) having regard to the person's knowledge and all other relevant circumstances, it is reasonable to make an estimate of a qualifying matter, the person may make a reasonable estimate of that matter in the return. (5) For this purpose “ qualifying matter ” means— (a) anything that is relevant to the application of section 1I of TCGA 1992, (b) the value of anything, or (c) the value of amounts to be apportioned to anything.